JARDIMMO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JARDIMMO
Largest movements
- Tangible fixed assets -€22,060
down €22,060 (-4.8%), from €457,126 to €435,066
of which Land and buildings: -€21,888
- Other debts -€31,110
down €31,110 (-42.8%), from €72,707 to €41,597
- Reserves +€29,000
up €29,000 (+241.7%), from €12,000 to €41,000
- Debts after one year -€21,666
down €21,666 (-6.9%), from €315,791 to €294,124
of which Financial debts: -€21,666
- Gross operating margin +€27,409
up €27,409 (+27.1%), from €100,976 to €128,385
- Staff costs -€1,807
down €1,807 (-2.7%), from €66,871 to €65,064
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €466,695 | €447,302 | -€19,393 | -4.2% |
| Fixed assets | 21/28 | €457,126 | €435,066 | -€22,060 | -4.8% |
| Tangible fixed assets | 22/27 | €457,126 | €435,066 | -€22,060 | -4.8% |
| Land and buildings | 22 | €455,561 | €433,673 | -€21,888 | -4.8% |
| Plant, machinery and equipment | 23 | €1,565 | €1,393 | -€171 | -11.0% |
| Current assets | 29/58 | €9,569 | €12,235 | +€2,666 | +27.9% |
| Amounts receivable within one year | 40/41 | €2,155 | €3,961 | +€1,806 | +83.8% |
| Trade receivables | 40 | €2,155 | €3,961 | +€1,806 | +83.8% |
| Cash at bank and in hand | 54/58 | €5,311 | €8,275 | +€2,963 | +55.8% |
| Deferred charges and accrued income | 490/1 | €2,103 | - | -€2,103 | |
| Total equity and liabilities | 10/49 | €466,695 | €447,302 | -€19,393 | -4.2% |
| Equity | 10/15 | €45,547 | €72,579 | +€27,032 | +59.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,000 | €41,000 | +€29,000 | +241.7% |
| Distributable reserves | 133 | €12,000 | €41,000 | +€29,000 | +241.7% |
| Profit (loss) carried forward | 14 | €979 | €84 | -€894 | -91.4% |
| Investment grants | 15 | €13,968 | €12,894 | -€1,074 | -7.7% |
| Amounts payable | 17/49 | €421,148 | €374,723 | -€46,425 | -11.0% |
| Amounts payable after more than one year | 17 | €315,791 | €294,124 | -€21,666 | -6.9% |
| Financial debts | 170/4 | €313,733 | €292,066 | -€21,666 | -6.9% |
| Other amounts payable | 178/9 | €2,058 | €2,058 | = | 0.0% |
| Amounts payable within one year | 42/48 | €105,357 | €79,438 | -€25,919 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €22,848 | €23,379 | +€531 | +2.3% |
| Trade debts | 44 | €243 | €1,063 | +€821 | +338.1% |
| Suppliers | 440/4 | €243 | €1,063 | +€821 | +338.1% |
| Taxes, remuneration and social security | 45 | €9,560 | €13,400 | +€3,839 | +40.2% |
| Taxes | 450/3 | €3,688 | €7,570 | +€3,882 | +105.2% |
| Remuneration and social security | 454/9 | €5,872 | €5,830 | -€42 | -0.7% |
| Other amounts payable | 47/48 | €72,707 | €41,597 | -€31,110 | -42.8% |
| Accrued charges and deferred income | 492/3 | - | €1,160 | +€1,160 | |
| Remuneration, social security and pensions | 62 | €66,871 | €65,064 | -€1,807 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,447 | €22,060 | -€387 | -1.7% |
| Other operating charges | 640/8 | €3,899 | €4,021 | +€122 | +3.1% |
| Gross operating margin | 9900 | €100,976 | €128,385 | +€27,409 | +27.1% |
| Operating profit (loss) | 9901 | €7,758 | €37,240 | +€29,482 | +380.0% |
| Financial income | 75/76B | €1,083 | €1,074 | -€9 | -0.9% |
| Recurring financial income | 75 | €1,083 | €1,074 | -€9 | -0.9% |
| Financial charges | 65/66B | €10,670 | €10,208 | -€462 | -4.3% |
| Recurring financial charges | 65 | €10,670 | €10,208 | -€462 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,829 | €28,106 | +€29,935 | |
| Profit (loss) for the period | 9904 | -€1,829 | €28,106 | +€29,935 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,829 | €28,106 | +€29,935 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.